In accordance with the amendments made to the code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget" (hereinafter referred to as the tax code) from January 1, 2021, the state revenue department for Karasu district:
1) residential buildings, houses, country buildings, garages and other structures, buildings, premises owned by the right of ownership;
2) the object of taxation of property of individuals located on the territory of the Republic of Kazakhstan is land plots belonging to individuals by right of ownership.
We would like to draw the attention of the population to the fact that according to this norm, residents of apartment buildings are no longer payers of land tax.
In addition, in order to simplify the procedure for paying property tax and land tax, the code of the budget classification was integrated into the code – 104102.
At the same time, the combination of these taxes did not change the tax elements, i.e. land tax, property tax will be calculated separately in accordance with the rates and procedure provided for in the tax code, and the proposed payment will be paid in the amount of 104102 BIC.
Payment of property tax is made to the budget at the location of taxable objects no later than October 1 of the year following the reporting tax period, except in certain cases.
Data on the objects of taxation of individuals is the tax base for calculating the specified taxes, which indicates the estimated value of the object and the area of the land plot. This information is provided by the branch of NAO "state corporation" government for citizens".
Also, according to the norms of the tax code, a category of citizens entitled to exemption from paying taxes is provided, which are granted a discount depending on the estimated value of taxable objects and the type of land plot.
Information on persons entitled to benefits is submitted annually by the authorized body and taken into account when calculating taxes.
Taking into account the epidemiological situation associated with the pandemic, in order not to get infected with coronavirus in places of mass gathering of people, we ask you to use the following convenient and affordable services: information about tax amounts and benefits via a contactless method (after the accrued amounts are determined in the personal account, work is currently underway to add calculations):
EGov e-government portal;
Internet resource of the state enterprise of the Ministry of Finance of the Republic of Kazakhstan kgd.gov.kz online mode;
Mobile apps Kaspi.kz, esalykazamat;
You can contact the toll-free number of the Unified Contact Center 1414.
Payment of taxes can be made through the mobile application "eSalyg" of the state Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, the eGov portal, mobile applications of second-tier banks, terminals, ATMs, etc. with the launch of the "tax wallet" service.
Head M. Beisenov